Announcing the Shekels and Who Is Pledged to Give

On the first of Adar they make announcement concerning the shekels. On the fifteenth of it, the moneychangers' tables were set up in the provinces. On the twenty-fifth they sat in the Temple. Once they sat in the Temple, they began to take pledges [from those who had not paid]. From whom do they take pledges? From Levites and Israelites and converts and freed slaves; but not from women and slaves and minors. Any minor whose father has begun to pay the shekel on his behalf may no longer stop. They do not take pledges from the priests, for the sake of the ways of peace. Rabbi Yehudah said: Ben Bukhri testified, and so forth. And these are obligated in the surcharge: Levites and Israelites and converts and freed slaves; but not priests, nor minors, nor women, nor slaves. One who pays on behalf of a priest, on behalf of a woman, on behalf of a slave, on behalf of a minor, is exempt [from the surcharge]. But if he paid on his own behalf and on his fellow's behalf together, he is liable for two surcharges. One who pays on behalf of a poor man, on behalf of his neighbor, on behalf of a townsman, is exempt; but if he lent it to them, he is liable. Brothers who are partners and are liable for the surcharge are exempt from the tithe of cattle, and so forth. And how much is the surcharge? A ma'ah of silver, the words of Rabbi Meir; but the Sages say, half a ma'ah.